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2013 (10) TMI 884 - AT - Central ExciseAffixation of MRP - switchgear products i.e. electrical goods such as contractors, relay, pushbutton switches, Moulded Case Circuit Breaker (MCCB), etc. - sale through dealers/distributors - commodities are meant for industrial or institutional consumers - Whether the appellants are required to affix MRP on their product as per the provisions of Standard of Weights and Measures (Packaged Commodities) Rules, 1977 or not – Difference of opinion - Held that:- matter referred to larger bench with the following issues: (1) The demands for the period prior to 1.3.2008 are not sustainable as there was no machinery provisions available to determine MRP of the product. OR The demands for the period prior to 1.3.2008 are sustainable as MRP of the product can be determined by the assessing officer using reasonable/best judgement based upon material available and consistent with principles and provisions of Section 4A of the Central Excise Act, 1944. (1) The demands for the period prior to 1.3.2008 are not sustainable as there was no machinery provisions available to determine MRP of the product. OR The demands for the period prior to 1.3.2008 are sustainable as MRP of the product can be determined by the assessing officer using reasonable/best judgement based upon material available and consistent with principles and provisions of Section 4A of the Central Excise Act, 1944. Whether demand for extended period is not sustainable in law?
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